A 9mm Luger headspaces on the the case mouth also, but just like the .45 ACP with a variety of case lengths, the extractor is holding the case and very seldom if ever headspaces perfectly on the end of the chamber.. Just a tiny bit too long and the pistol doesn't lock up properly. The Luger and the Model 1911 style pistol are "controlled feed". The cartridge is held in place long before it fully chambers, and if the cartridge is too short (as in the piece written by Julian Hatcher), it headspaces on the extractor. The extractor will hold the cartridge in it's correct position for firing.
Headspace on a .30-06 cartridge is another matter. If there is too much headspace in a .30-06, the front of the cartridge case clings to the chamber during firing, letting the thick web of the case which didn't expand move back, possibly causing a head separation, leaking gas back into the rifle action.
I agree that taper crimps are much easier to control, as you are essentially smoothing out the flare in the case rather than rolling it in.